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TMI Blog2011 (7) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... tion restricted the grant of rebate to flights to certain specific countries, administrative instructions were issued by the Union Government in the Manual extending the benefit even further - Held that: it would be necessary to set aside the impugned order of the revisional authority and to remit the proceedings back for a fresh determination - 2087 of 2009 - - - Dated:- 26-7-2011 - Dr. D.Y. Chandrachud and Anoop V. Mohta, JJ. REPRESENTED BY : Shri M.H. Patil, for the Petitioner. Ms. Suchitra Kamble, for the Respondent. [Order]. P.C. : This Petition under Article 226 of the Constitution by the Indian Oil Corporation Limited seeks to question the correctness and legality of an order passed by the Joint Secretary to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner was required to pay differential duty of ₹ 62,09,790/- together with interest. 3. By an order dated 31st January 2003, the Deputy Commissioner of Central Excise confirmed the demand for duty. On 30th June 2003, the Commissioner (Appeals) upheld the order of the adjudicating authority. On 31st May 2004, the revisional authority set aside the order of the Appellate Authority and remanded the matter back for reconsideration. On remand, the Commissioner (Appeals) by an order dated 20th December 2005 rejected the Appeal and upheld the demand on ATF supplied to aircraft bound for Nepal during the period between February 1998 and June 2001. By an order dated 30th April 2009, the Revisional Authority in the Government of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... containing departmental instructions on excisable manufactured products extended the concession under executive instructions. Para 139 of the Manual (Corrected up to 31st August 1989) provided as follows :- 139. Rebate of duty not admissible on exports to a country or territory with common land frontier with India. As the conditions prescribed under the notification issued under 12 of the Central Excise Manual now stand, rebate of duty is statutorily not admissible on exports whether by land or by sea to a foreign territory having common land frontier with India except Pakistan and Burma. The countries to which such rebate is not so admissible are :- 1. Afghanistan 2. Nepal 3. Tibet 4. Bhutan However, under executive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all countries, without any restrictions about the countries having land frontier. The supplies of ATF and other listed items (supplies to aircraft going to Nepal, Afghanistan and Bhutan) will be allowed in the same manner as it is allowed to supplies of ATF and other listed items to aircraft going to other foreign countries, including the payments of remittances. 7. These instructions issued by the Central Government in an administrative capacity thus provided that ATF supplied to aircraft going to Nepal, Afghanistan and Bhutan would be allowed in the same manner as it is allowed to supply of ATF to aircraft going to other foreign countries. According to the Petitioner, the Government of India acting in its revisional capacity had passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct falling under Chapter 27 exported as stores for consumption on board an aircraft on a foreign run. This was followed by a further notification (19/04) dated 6th September 2004. 9. It is true that the period to which the present proceedings relate is February 1998 to June 2001. The statutory Notifications which have been issued by the Central Government have however been adverted to above since they indicate that the administrative instructions that were issued by the Central Government even earlier were subsequently incorporated in the form of statutory notifications, in some form or the other. 10. The revisional authority in the present case declined to grant to the Petitioner the benefit of the administrative instructions contained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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